[23-9.5] Confidentiality. The auditor shall not be required to disclose any working papers. For the purposes of this section, "working papers" means the notes, internal memoranda, and records of work performed by the auditor on audits and other investigations undertaken pursuant to this chapter, including any and all project evidence collected and developed by the auditor. [L 1996, c 270, 1]

 

Previous Vol01_Ch0001-0042F Next